Receiving an income tax notice under section NA can be confusing for many taxpayers in India. The term “NA under section NA” often appears in tax notices when the system fails to assign a specific section of the Income Tax Act to the notice. In simple words, it is a placeholder where the exact section is not mapped or is not disclosed in the communication you receive.
So, what does this income tax notice under section NA mean, & more importantly, how many years back can the Income Tax Department issue such notices?
Let’s decode this in easy-to-understand language while naturally using the relevant keywords to help you find this blog easily.
What is an Income Tax Notice Under Section NA?
An income tax notice under section NA means that the tax department has issued a notice, but the section number is either not available (NA) or not mentioned explicitly in the communication. This usually happens due to system-generated notices or when the department doesn’t specify the applicable section in the email or SMS alert.
For example, you may receive a message saying,
“The Income Tax Department has issued a notice/letter for AY 2022–23 under section NA.”
This simply means a notice has been issued, but the section is not mentioned.
How Many Years Can the Income Tax Department Go Back?
One of the biggest concerns taxpayers have is:
“Income tax notice under section NA means how many years?”
As per the Income Tax Act, the department has different time limits to issue notices depending on the situation:
- Generally, the department can reopen cases up to 4 years from the end of the relevant assessment year (AY).
- In cases involving income escaping assessment exceeding ₹50 lakh, the time limit extends up to 10 years from the end of the relevant assessment year.
So, the maximum time limit is 10 years, but this only applies in specific cases where the undisclosed income is substantial.
In most regular cases, the time frame for notices is up to 4 to 6 years.
Thus, when you see NA under section NA & wonder how many years back it can apply, keep in mind that the 10-year limit is the maximum ceiling provided under law.
Common Reasons for Receiving an Income Tax Notice Under Section NA
Some common reasons why you might receive an income tax department notice under section NA include:
- Mismatch between Form 26AS & the Income Tax Return (ITR) filed.
- High-value transactions were not reported correctly in the ITR.
- Non-filing of ITR despite having taxable income.
- Cases where previous assessment years show discrepancies.
Sometimes, the notice under section NA is just an intimation or system-generated reminder & may not require immediate action unless a proper communication with a specified section of the Income Tax Act follows it.
How to Respond to Income Tax Department Notice Under Section NA?
If you receive a notice under section NA in income tax, follow these steps:
- Log in to your Income Tax account at https://www.incometax.gov.in
- Check under the ‘e-Proceedings’ or ‘View Notices & Orders’ tab.
- Download the complete notice/letter.
- Read carefully to understand the assessment year, reason, & any specific action required.
- In case the notice still shows NA under section NA, consider consulting a tax expert to be on the safe side."
What is the Meaning of Income Tax Department Notice Under Section NA?
Many people search for what section NA is in the income tax & what the meaning of the income tax notice under section NA is. Simply put, it is:
- A notice where the section number is not mapped in the communication.
- Often linked to backend system updates, alerts, or reminders.
- It could be a prelude to further scrutiny or compliance action.
How Many Assessment Years Are Covered Under Section NA Notices?
To directly answer the query:
What does an income tax notice under Section NA mean in terms of how many years?
👉 The Income Tax Department can go up to 10 years back from the end of the relevant assessment year in extreme cases involving substantial income escapement.
👉 In most standard cases, the time limit is 4 to 6 years.
For example, for AY 2023–24, the department can potentially issue a notice under section NA for past years going back to AY 2013–14 if significant income has escaped taxation.
Conclusion: Key Takeaways on Section NA Income Tax Notices
- Receiving an income tax notice under section NA doesn’t always mean serious trouble.
- It could be system-generated or preliminary communication.
- The maximum look-back period for issuing such notices is 10 years from the end of the relevant assessment year. "
- Always download the full notice, understand the context, & act accordingly.
👉 If you’ve received any confusing income tax notice or need help with filing or responding, visit Callmyca.com for expert advice & hassle-free tax solutions. Let us take the stress out of taxes for you!
